Bill Commons

CO SB 86

died on adjournment

Reduce Premium Cigar Excise Tax Rate

Colorado · 2026 Regular Session · upper

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Quick answers

Did CO SB 86 pass?

No. CO SB 86 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-03-03): Senate Committee on Finance Postpone Indefinitely

What is CO SB 86 about?

Effective July 1, 2026, the bill defines "premium cigar" and reduces the statutory excise taxation rate on premium cigars to 20% of the manufacturer's list price (MLP) from the current rates for all non-cigarette tobacco products other than moist snuff of 36% of the MLP from July 1, 2024, through June 30, 2027, and 42% of the MLP on and after July 1, 2027, effectively rolling back the increases in the statutory taxation rate for such tobacco products since 2005. The bill does not affect taxation of premium cigars under the state constitution, which imposes an additional 20% tax.(Note: This summary applies to this bill as introduced.)

Who sponsors CO SB 86?

T. Sullivan is the primary sponsor of CO SB 86.

Description

Effective July 1, 2026, the bill defines "premium cigar" and reduces the statutory excise taxation rate on premium cigars to 20% of the manufacturer's list price (MLP) from the current rates for all non-cigarette tobacco products other than moist snuff of 36% of the MLP from July 1, 2024, through June 30, 2027, and 42% of the MLP on and after July 1, 2027, effectively rolling back the increases in the statutory taxation rate for such tobacco products since 2005. The bill does not affect taxation of premium cigars under the state constitution, which imposes an additional 20% tax.(Note: This summary applies to this bill as introduced.)

Introduced
2026-02-10
Latest action
2026-03-03 — Senate Committee on Finance Postpone Indefinitely
Bill type
bill
Last updated
—

Subjects

Sponsors

  • T. Sullivansponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-03-03

    Senate Committee on Finance Postpone Indefinitely

  2. 2026-02-10

    Introduced In Senate - Assigned to Finance

    introduction

Versions

Documents

Votes

  • Postpone Senate Bill 26-086 indefinitely.

    2026-03-03 · pass · 0-0

    Member-level votes (9)
    • Scott Bright: yes
    • Lisa Frizell: yes
    • Julie Gonzales: yes
    • Chris Kolker: excused
    • Kyle Mullica: yes
    • Cleave Simpson: yes
    • Marc Snyder: yes
    • Janice Marchman: yes
    • Cathy Kipp: yes
  • Refer Senate Bill 26-086 to the Committee on Appropriations.

    2026-03-03 · fail · 0-0

    Member-level votes (9)
    • Scott Bright: no
    • Lisa Frizell: no
    • Julie Gonzales: no
    • Chris Kolker: excused
    • Kyle Mullica: no
    • Cleave Simpson: no
    • Marc Snyder: yes
    • Janice Marchman: yes
    • Cathy Kipp: no

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_api_sync, retrieved 2026-10-10T12:58:18.203161Z

Inspect retained evidence for changes recorded after evidence tracking began:

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